Paper 1: Digital Transformation of AIS

Paper 1 · Proceedings of AISINDO Symposium 2023

Digital Transformation of Accounting Information Systems: A Framework for Emerging Economy Enterprises

Jiuxiaoxiao^1,*, Dewi Sukarno², Anisah Herdiyanti Prabowo²
¹ Research Assistant Professor, Foster School of Business, University of Washington, Seattle, WA, USA
² Department of Information Systems, Institut Teknologi Sepuluh Nopember (ITS), Surabaya, Indonesia
* Corresponding author

Track

Theoretical Framework

Session

Day 1 · Keynote & Plenary

Pages

pp. 1–18

License

CC BY 4.0

Abstract

The digital transformation of accounting information systems (AIS) is reshaping how enterprises in emerging economies capture, process, and report financial information. Yet much of the prescriptive literature is rooted in mature-market assumptions — high-bandwidth infrastructure, professional-services density, mature regulatory environments — that translate uncomfortably to settings such as Indonesia, Vietnam, the Philippines, and India. This paper develops an integrative framework for the digital transformation of AIS specifically calibrated to emerging-economy enterprises.

The framework articulates four interacting layers: (i) a technological substrate spanning cloud, mobile, blockchain, and AI/ML components; (ii) an AIS process layer covering transaction processing, controls, reporting, and analytics; (iii) an organisational capability layer that mediates technology adoption through human capital, governance, and process redesign; and (iv) an institutional layer representing regulatory, cultural, and infrastructural conditions. Drawing on a structured review of 87 studies (2015–2023) and illustrative cases from Southeast Asian firms, the paper identifies five mechanisms through which the framework's layers co-evolve and proposes a maturity model with diagnostic indicators at each stage.

The framework provides researchers with an organising lens for cross-country AIS transformation studies and offers practitioners a contextual roadmap that resists the import of unmodified mature-market templates.

Keywords

Accounting Information Systems · Digital Transformation · Emerging Economies · Capability Maturity · Indonesia · Theoretical Framework

Structure of the Paper

Section 1 — Introduction: AIS transformation in mature versus emerging markets
Section 2 — Theoretical background: AIS, digital transformation, and emerging-economy context
Section 3 — Methodology: structured review of 87 papers (2015–2023) plus six illustrative cases
Section 4 — A four-layer framework with five co-evolutionary mechanisms
Section 5 — A five-stage maturity model with diagnostic indicators
Section 6 — Discussion: theoretical contribution, practical implications, limitations
Section 7 — Conclusion

Citation. Jiuxiaoxiao, Sukarno, D., & Herdiyanti Prabowo, A. (2023). Digital Transformation of Accounting Information Systems: A Framework for Emerging Economy Enterprises. In S. Candra (Ed.), Proceedings of the 2023 AISINDO Symposium on Accounting Information Systems and Digital Transformation (pp. 1–18). CEUR Workshop Proceedings, CEUR-WS.org, ISSN 1613-0073.

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